Form 2555, Foreign Earned Income

If you qualify, you can use Form 2555, Foreign Earned Income, to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than the amount of your foreign earned income for the year.

Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911

File Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911, with your U.S. employer to claim an exemption from U.S. income tax withholding on wages earned abroad to the extent of the foreign earned income exclusion and foreign housing exclusion.

Instructions for Form 2555, Foreign Earned Income

If you qualify, you can use Form 2555 to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than the amount of your foreign earned income for the year.

Form 1120-F Schedules M-1, M-2, Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books

Generally, any foreign corporation that is required to complete Form 1120-F, Section II must complete Schedules M-1 and M-2 (Form 1120-F), Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books.

Form 2350, Application for Extension of Time to File U.S. Income Tax Return

U.S. citizens and resident aliens abroad file Form 2350, Application for Extension of Time to File U.S. Income Tax Return, to ask for an extension of time to file their tax return only if they expect to file Form 2555 or 2555-EZ and need the time to meet either the bona fide residence test or the physical presence test to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction.

Form 2350 (sp), Application for Extension of Time to File U.S. Income Tax Return (Spanish version)

U.S. citizens and resident aliens abroad file Form 2350 (SP), Application for Extension of Time to File U.S. Income Tax Return (Spanish version), to ask for an extension of time to file their tax return only if they expect to file Form 2555 or 2555-EZ and need the time to meet either the bona fide residence test or the physical presence test to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction.

Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad

Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries.